“亚洲倡议”首次会议倡导在亚洲地区实施全球论坛税收透明度标准，并利用该标准来打击跨境逃避税

来源：OECD官网 日期：2022年2月17日

编译整理：思迈特财税国际税收服务团队

2月16日下午，作为今年2月二十国集团（G20）财长和央行行长会议系列活动的首个重要会议，“亚洲倡议”高级别会议以视频方式召开，本次高级别会议由印度尼西亚税务总局局长 Suryo Utomo 先生主持。来自中国、印尼、印度、新加坡等18个亚洲国家（地区）税务局长/副局长和OECD等国际组织代表参加会议，会议围绕后疫情时代税务部门为推动经济复苏所采取的措施、亚洲地区税收合作重点等议题进行讨论。

“打赢避税逃税斗争，需要各税务机关密切、积极、包容的合作。我很自豪能够主持这次会议，并与其他税务局长一起塑造亚洲倡议的面貌”，Utomo 先生说。“倡议已经取得了重大进展，我随时准备领导这项倡议，与其成员密切合作，并加强资源调动。”

在印度尼西亚财政部部长SriMulyani Indrawati 女士和亚洲开发银行行长Masatsugu Asakawa 先生的坚定支持下，“亚洲倡议”于2021年11 月在上一次全球论坛全体会议上启动，旨在促进亚洲地区实施全球论坛关于透明度和信息交换的国际商定标准（税收透明度标准），并利用这些标准来打击跨境逃避税和其他非法资金流动。

中国国家税务总局局长王军应邀出席大会并作主旨发言。王军首先介绍中国税务部门在促进经济复苏方面的做法以及在推进税收透明度中所做的工作和发挥的积极作用，然后提出三点倡议：一是持续深化疫情防控合作，为亚洲各国恢复和发展经济积极贡献税务力量；二是持续加强国际税收征管合作，合力打击跨境逃避税，促进亚洲地区经济持续复苏；三是持续推进信息交换能力建设，更广泛、更深入地交流经验、分享信息，促进亚洲各国税收征管水平提升。

此次“亚洲倡议”高级别会议由税收透明度全球论坛与印度尼西亚税务局联合举办，税收透明度全球论坛于2009年应二十国集团（G20）号召成立，目前成员包括163个国家（地区），是税收领域最大的国际组织。本次会议形成了《“亚洲倡议”宣言》草案（详见以下中英文对照内容），讨论了“亚洲倡议”工作机制并制定了工作组管理框架。

全球论坛秘书处主任扎伊达·曼娜塔表示，此次会议是“亚洲倡议”的启动会，“亚洲倡议”是继“非洲倡议”、“拉丁美洲倡议”和“太平洋倡议”成功实施后，全球论坛启动的又一区域性项目，将对提升亚洲地区税收透明度，打击跨境逃避税和非法资金流动，以及推动后疫情时代经济复苏起到重要作用。

“亚洲倡议”第一次会议成果宣言

Statement of outcomes of the First Asia Initiative meeting

16 February 2022,Video conference

1. On 16 February2022, 49 participants, among whom 15 Tax Commissioners and Deputy Commissioners(participants) from 18 Asian members of the Global Forum and 3 developmentpartners, came together for the first meeting of the Asia Initiative.1 Thishigh-level meeting was held by videoconference and chaired by Mr Suryo Utomo,Director General of the Directorate General of Taxes of Indonesia (see AnnexA).

2022 年 2 月 16 日，视频会议

1、2022年2月16日， 49 名与会者（其中包括来自全球论坛18个亚洲成员国的 15 名税务局长/副局长以及3个国际组织代表）齐聚一堂，参加“亚洲倡议”的第一次会议。本次高级别会议以视频会议方式举行，印度尼西亚税务总局局长 Suryo Utomo 先生主持了本次会议(见附件 A )。

2. The Asia Initiative was launched by the Global Forum at its plenary meeting held on 17 November 2021 with the firmed support of Ms Sri Mulyani Indrawati, Minister of Finance of Indonesia, and Mr Masatsugu Asakawa,President of the Asian Development Bank. This capacity-building initiative aimsat promoting in the Asian region the implementation of the internationally agreed standards on transparency and exchange of information of the Global Forum (tax transparency standards) and the use of these standards to tackle taxevasion and other illicit financial flows. It also offers a framework for fostering tax co-operation, in particular through the Convention on Mutual Administrative Assistance in Tax Matters.

2.在印度尼西亚财政部部长SriMulyani Indrawati 女士和亚洲开发银行行长Masatsugu Asakawa 先生的坚定支持下，“亚洲倡议”于2021年11 月在上一次全球论坛全体会议上启动。该项能力建设举措旨在促进亚洲地区实施全球论坛关于透明度和信息交换的国际商定标准（税收透明度标准），并利用这些标准来打击跨境逃避税和其他非法资金流动。它还提供了一个促进税收合作的框架，特别是通过《税收征管互助公约》。

3. The participants welcomed the organisation of the first meeting of the Asia Initiative, a side event of Indonesia’s G20 Presidency, which highlights the critical role of the implementation and use of the tax transparency standardsin a sustainable post-pandemic recovery and the importance of a stronger regional and international co-operation to address tax evasion and other illicit financial flows. They also welcomed the participation of the Asian Development Bank, the Study Group on Asian-Pacific Tax Administration and Research, and the World Bank Group.

3.与会者欢迎举办“亚洲倡议”第一次会议，这是印度尼西亚担任 G20 主席国期间的首个重要会议，强调税收透明度标准的实施和使用在后疫情时代可持续复苏中的关键作用以及加强区域和国际合作，以打击跨境逃避税和其他非法资金流动。他们还欢迎亚洲开发银行、亚洲税收管理与研究小组（SGATAR）和世界银行集团的参与。

4. The participants shared their experience and explored opportunities offered by tax transparency and tax co-operation to fight tax evasion and other illicit financial flows, and ensure fair taxation which are critical to global efforts for a sustainable recovery. In particular, Mr Suryo Utomo, Director General of the Directorate General of Taxes of Indonesia, presented Indonesia’s G20 tax prioritiesand the key role played by tax transparency in the domestic recovery strategy of his country. In addition, Mr Wang Jun, Commissioner of China's State Taxation Administration, Mr Tarun Bajaj, Revenue Secretary of India, MrYukihiro Oshika, Commissioner of the National Tax Agency of Japan, presented their experience on the actions their respective countries had taken to enhance revenue mobilisation post-covid-19, including by using all the possibilities offered by mutual administrative assistance agreements. They all strongly supported the Asia Initiative. Mr Abdullah A. Alfuntukh, Vice Governor for Strategy & Development of the Zakat, Tax and Customs Authority of Saudi Arabia, a special invitee to this meeting, also presented Saudi Arabia recoverystrategy and the role played by tax transparency in the actions taken.

4.与会者分享了他们的经验，并探讨了税收透明度和税收合作提供的机会，以打击跨境逃避税和其他非法资金流动，并确保公平征税，这对全球努力实现可持续复苏至关重要。特别是，印度尼西亚税务总局局长Suryo Utomo先生介绍了印度尼西亚的G20税收优先事项，以及税收透明度在该国国内复苏战略中发挥的关键作用。此外，中国国家税务总局局长王军、印度税务局长Tarun Bajaj、日本国税局局长Yukihiro Oshika介绍了各自国家在后疫情时代为增加税收所采取行动的经验，包括利用《税收征管互助公约》提供的所有可能性。他们都强烈支持“亚洲倡议”。受邀参加本次会议的沙特阿拉伯税收和海关总署战略与发展副总裁 Abdullah A. Alfuntukh 先生还介绍了沙特阿拉伯的复苏战略以及税收透明度在所采取行动中所起的作用。

5. The Global Forum Secretariat presented its regional initiatives in Africa and Latin America and highlighted the prominent role tailored regional capacity-building programmes have to advance the tax transparency and development agenda, and the fight against tax evasion and other illicit financial flows.

5.全球论坛秘书处介绍了其在非洲和拉丁美洲的区域倡议，并强调了针对具体情况的区域能力建设方案在推进税收透明度和发展议程以及打击跨境逃避税和其他非法资金流动方面的突出作用。

6. There was broad under standing amongst the participants on the critical role of the political buy-in through a ministerial declaration to set high-level objectives and the need of an appropriate governance to develop actions and activities to meet these objectives.

6.与会者广泛理解通过部长级宣言确立高级别目标的政治认同的关键作用，以及制定行动和活动以实现这些目标的适当治理的必要性。

7. The participants welcomed the draft Ministerial Declaration calling for enhancing the use of tax transparency for a sustainable mobilisation of domestic resources. They discussed the content of the draft declaration, in particular the high-level objectives of the Asia Initiative. All welcomed the support provided by the Global Forum in bringing about tax transparency and reiterated their commitment to implement the tax transparency standards. They reached ageneral agreement on the content of the draft declaration subject to internal consultations. This discussion has set solid foundation to the commitment of Asian members of the Global Forum to the Initiative’s objective.

7.与会者欢迎部长级宣言草案，其中呼吁加强利用税收透明度，以可持续地调动国内资源。他们讨论了宣言草案的内容，特别是“亚洲倡议”的高级别目标。所有国家都欢迎全球论坛在实现税收透明度方面提供的支持，并重申致力于实施税务透明度标准。他们就宣言草案的内容达成了总体一致意见，但需进行内部磋商。这次讨论为全球论坛亚洲成员致力于实现倡议的目标奠定了坚实的基础。

8. The participants also discussed the proposal for the governance of the Asia Initiative. They recognised that such a governance was critical to create a regional ownership of the Initiative and facilitate achievements and monitoring of the objectives that will be set in the Ministerial Declaration. Following the discussions, the participants approved the governance of the Asia Initiative. In particular, they agreed that: (i) the initial mandate of the Initiative will be until 2026; (ii) the work of the Asia Initiative will besteered by Co-Chairs being senior officials of Tax Administration or Ministryof Finance; and (iii) the Co-Chairs will be designated for a two-year term with an overlap of only one year. They also approved an ad-hoc governance for the current year (2022) and warmly appointed Mr Suryo Utomo, Director General of the Directorate General of Taxes of Indonesia, as the 2022 Chair of the Asia Initiative, to set up the Initiative, lead the preparation of the signing ofthe Ministerial Declaration and develop a high-level work plan for the Initiative. After a call from an Asian member, they all agreed to also appoint Mr Suryo Utomo as a Co-Chair of the Initiative for 2023.

8.与会者还讨论了《 “亚洲倡议”治理提案》。他们认识到，这种治理对于建立该倡议对区域的自主权、部长级宣言中设定的目标至关重要。讨论结束后，与会者批准了《“亚洲倡议”治理提案》。特别是，他们同意：（i）该倡议的初始任务期限将持续到2026年；（ii）“亚洲倡议”将由各国税务局或财政部的高级官员担任联合主席；（iii）联合主席的任期为两年，重叠期仅为一年。他们还批准了本年度（2022年）的特别治理提案，并热情任命印度尼西亚税务总局局长Suryo Utomo先生为2022年“亚洲倡议”主席，以设立该倡议、领导准备签署部长级宣言，并为该倡议制定高级别工作计划。在一位亚洲成员的呼吁下,他们一致同意任命 Suryo Utomo 先生为 2023 年“亚洲倡议”的联合主席。

9. The participants finally welcomed the progress made during the meeting and looked forward to the signing of the Ministerial Declaration, the development of the high-level work plan, and the start of the Asia Initiative’s activities.

9.与会者最后对会议期间取得的进展表示欢迎，并期待着部长级宣言的签署、高级别工作计划的制定和“亚洲倡议”活动的启动。

Annex A. List of participants of the first Asia Initiative meeting

Members of the Global Forum

Brunei Darussalam，Cambodia，China(People’s Republic of)，Georgia，HongKong (China)，India，Indonesia，Japan，Korea， Macau(China)，Malaysia，Maldives，Mongolia，Pakistan，Philippines，Saudi Arabia，Singapore，hailand.

Partners

Asian Development Bank Group，Study Group on Asian-Pacific Tax Administration and Research，World Bank Group.

附件 A .“亚洲倡议”第一次会议与会者名单

全球论坛成员

文莱达鲁萨兰国、柬埔寨、中华人民共和国、格鲁吉亚、中国香港、印度、印度尼西亚、日本、韩国、中国澳门、马来西亚、马尔代夫、蒙古、巴基斯坦、菲律宾、沙特阿拉伯、新加坡、泰国。

国际组织

亚洲开发银行集团、亚洲税收管理与研究小组、世界银行集团。

温馨提示，非官方译本，如有不同理解请以英文版为准！